Browse Arkansas Code titles and sections
26-57-808. Additional tax on cigarette paper — Distribution of revenues.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-808. Additional tax on cigarette paper — Distribution of revenues.
(a) In addition to the excise tax levied under § 26-57-801, there is levied an additional tax of fifty cents (50¢) per package of thirty-two (32) sheets of cigarette paper sold in the state.
(b) The additional tax levied under this section shall be imposed, reported, remitted, and administered in the same manner and at the same time as other taxes levied on cigarette paper under this subchapter and the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq.
(c) The revenues collected under this section shall be special revenues and shall be credited to the University of Arkansas for Medical Sciences National Cancer Institute Designation Trust Fund.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-808
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-57-808
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 2c4d5962f45cf40190cb96b14cb472aa2408d7a13119d308c3e5963eb25f5f15
Source location: content.xml paragraph 28219
Stored source content
26-57-808. Additional tax on cigarette paper — Distribution of revenues.
(a) In addition to the excise tax levied under § 26-57-801, there is levied an additional tax of fifty cents (50¢) per package of thirty-two (32) sheets of cigarette paper sold in the state.
(b) The additional tax levied under this section shall be imposed, reported, remitted, and administered in the same manner and at the same time as other taxes levied on cigarette paper under this subchapter and the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq.
(c) The revenues collected under this section shall be special revenues and shall be credited to the University of Arkansas for Medical Sciences National Cancer Institute Designation Trust Fund.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-201. Title.
This subchapter shall be known and may be cited as the “Arkansas Tobacco Products Tax Act of 1977”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-201
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-57-201. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-57-801. Excise tax.
(a) Every person required by the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq., to pay the excise tax on tobacco products and every other person selling cigarette paper at wholesale within this state shall also pay an excise tax on the sale of cigarette paper.
(b) The tax shall be in the amount of twenty-five cents (25¢) per package of approximately thirty-two (32) sheets.
(c) The tax shall be remitted to the Secretary of the Department of Finance and Administration at the same time and in the same manner as prescribed by the Arkansas Tobacco Products Tax Act of 1977, § 26-57-201 et seq.
(d) The secretary shall promulgate such rules as the secretary deems necessary for the implementation of this section.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-57-801
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-57-801. This identifies an authority to review, not proof of applicability.